SECTION I · Capitolo 04
Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (20)
Notes
1. The expression “milk” means full cream milk or partially or completely skimmed milk.
2. For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3. For the purposes of heading 04.05:
(a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
5. This Chapter does not cover:
(a) Non-living insects, unfit for human consumption (heading 05.11);
(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);
(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
6. For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
Subheading Notes
1. For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Codice SA | Descrizione | Unità | Dazio all'importazione ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | ||||
| 0401.10 | - Of a fat content, by weight, not exceeding 1%: | ||||
| 0401.10.10 | - - In liquid form | kg/liter | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.10.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.20 | - Of a fat content, by weight, exceeding 1% but not exceeding 6%: | ||||
| 0401.20.10 | - - In liquid form | kg/liter | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.20.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.40 | - Of a fat content, by weight, exceeding 6% but not exceeding 10%: | ||||
| 0401.40.10 | - - Milk in liquid form | kg/liter | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.40.20 | - - Milk in frozen form | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.40.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.50 | - Of a fat content, by weight, exceeding 10%: | ||||
| 0401.50.10 | - - In liquid form | kg/liter | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0401.50.90 | - - Other | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | ||||
| 0402.10 | - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: | ||||
| - - Not containing added sugar or other sweetening matter: | |||||
| 0402.10.41 | - - - In containers of a net weight of 20 kg or more | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.10.42 | - - - In containers of a net weight of 2 kg or less | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0402.10.49 | - - - Other | kg | 3% | 2% | 8 / 10 (più aliquote) |
| - - Other: | |||||
| 0402.10.91 | - - - In containers of a net weight of 20 kg or more | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.10.92 | - - - In containers of a net weight of 2 kg or less | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0402.10.99 | - - - Other | kg | 3% | 2% | 8 / 10 (più aliquote) |
| - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: | |||||
| 0402.21 | - - Not containing added sugar or other sweetening matter: | ||||
| 0402.21.20 | - - - In containers of a net weight of 20 kg or more | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.21.30 | - - - In containers of a net weight of 2 kg or less | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0402.21.90 | - - - Other | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.29 | - - Other: | ||||
| 0402.29.20 | - - - In containers of a net weight of 20 kg or more | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.29.30 | - - - In containers of a net weight of 2 kg or less | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0402.29.90 | - - - Other | kg | 3% | 2% | 8 / 10 (più aliquote) |
| - Other: | |||||
| 0402.91.00 | - - Not containing added sugar or other sweetening matter | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0402.99.00 | - - Other | kg | 3% | 2% | 8 / 10 (più aliquote) |
| 0403 | Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | ||||
| 0403.20 | - Yogurt: | ||||
| - - In liquid form, whether or not condensed: | |||||
| 0403.20.11 | - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| 0403.20.19 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| - - Other: | |||||
| 0403.20.91 | - - - Flavoured or containing added fruits (including pulp and jams), nuts or cocoa | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| 0403.20.99 | - - - Other | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| 0403.90 | - Other: | ||||
| 0403.90.10 | - - Buttermilk | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| 0403.90.90 | - - Other | kg/liter | 30% | 20% | 8 / 10 (più aliquote) |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | ||||
| 0404.10 | - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter: | ||||
| - - In powder form: | |||||
| 0404.10.11 | - - - Whey, fit for human consumption | kg | 5% | 0% | 5 / 8 / 10 (più aliquote) |
| 0404.10.19 | - - - Other | kg | 5% | 0% | 5 / 8 / 10 (più aliquote) |
| - - Other: | |||||
| 0404.10.91 | - - - Whey, fit for human consumption | kg | 5% | 0% | 5 / 8 / 10 (più aliquote) |
| 0404.10.99 | - - - Other | kg | 5% | 0% | 5 / 8 / 10 (più aliquote) |
| 0404.90.00 | - Other | kg | 7,5% | 5% | 5 / 8 / 10 (più aliquote) |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads | ||||
| 0405.10.00 | - Butter | kg | 19,5% | 13% | 8 / 10 (più aliquote) |
| 0405.20.00 | - Dairy spreads | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0405.90 | - Other: | ||||
| 0405.90.10 | - - Anhydrous butterfat | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0405.90.20 | - - Butteroil | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0405.90.30 | - - Ghee | kg | 22,5% | 15% | 8 / 10 (più aliquote) |
| 0405.90.90 | - - Other | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406 | Cheese and curd | ||||
| 0406.10 | - Fresh (unripened or uncured) cheese, including whey cheese, and curd: | ||||
| 0406.10.10 | - - Fresh (unripened or uncured) cheese, including whey cheese | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.10.20 | - - Curd | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.20 | - Grated or powdered cheese, of all kinds: | ||||
| 0406.20.10 | - - In packages of a gross weight exceeding 20 kg | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.20.90 | - - Other | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.30.00 | - Processed cheese, not grated or powdered | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.40.00 | - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0406.90.00 | - Other cheese | kg | 7,5% | 5% | 8 / 10 (più aliquote) |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | ||||
| - Fertilised eggs for incubation: | |||||
| 0407.11 | - - Of fowls of the species Gallus domesticus: | ||||
| 0407.11.10 | - - - For breeding | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| 0407.11.90 | - - - Other | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| 0407.19 | - - Other: | ||||
| - - - Of ducks: | |||||
| 0407.19.11 | - - - - For breeding | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| 0407.19.19 | - - - - Other | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| - - - Other: | |||||
| 0407.19.91 | - - - - For breeding | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| 0407.19.99 | - - - - Other | unit/kg | 5% | 0% | * / 8 / 10 (più aliquote) |
| - Other fresh eggs: | |||||
| 0407.21.00 | - - Of fowls of the species Gallus domesticus | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0407.29 | - - Other: | ||||
| 0407.29.10 | - - - Of ducks | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0407.29.90 | - - - Other | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0407.90 | - Other: | ||||
| 0407.90.10 | - - Of fowls of the species Gallus domesticus | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0407.90.20 | - - Of ducks | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0407.90.90 | - - Other | unit/kg | 60% · fuori contingente 120% | 40% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | ||||
| - Egg yolks: | |||||
| 0408.11.00 | - - Dried | kg | 30% | 20% | 8 / 10 (più aliquote) |
| 0408.19.00 | - - Other | kg | 30% | 20% | 8 / 10 (più aliquote) |
| - Other: | |||||
| 0408.91.00 | - - Dried | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0408.99.00 | - - Other | kg | 30% | 20% | * / 5 / 8 / 10 (più aliquote) |
| 0409.00.00 | Natural honey | kg | 15% | 10% | * / 5 / 8 / 10 (più aliquote) |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | ||||
| 0410.10.00 | - Insects | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 0410.90 | - Other: | ||||
| 0410.90.10 | - - Birds' nests | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 0410.90.20 | - - Turtles' eggs | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |
| 0410.90.90 | - - Other | kg | 7,5% | 5% | * / 5 / 8 / 10 (più aliquote) |